---

MACKAY INDUSTRIAL INVESTMENTS NO.4 PTY LTD HAMMER INTERNATIONAL PTY LTD KEIT PTY LTD MACKAY INDUSTRIAL INVESTMENTS PTY LTD W-TWO PTY. LTD. WCG PTY LTD VINLEY (AUSTRALIA) PTY LTD SANTANA STUD PTY LTD IHM CORPORATE SERVICES PTY LTD R & R HOLLAND (AUSTRALIA) PTY LTD LF DUNCHUE PTY LTD CORSIL PTY LTD GAMBIER EQUIPMENT HOLDINGS PTY LTD HARDIE PASTORAL COMPANY PTY LIMITED MOGG INVESTMENTS PTY LTD A.C.N. 101 806 302 PTY LTD EDO HAIR & BEAUTY PTY LIMITED KEMT PTY LTD D.C. LEAR FUNDS PTY LIMITED APAM STRATEGIC PTY LTD